Gujarat High Court Case Commentaries

Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd.

Date: Jul 22, 2016

Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd. Introduction The case of Principal Commissioner...

Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd.

Date: Jul 21, 2016

Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd. Introduction The case Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd....

Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel

Date: Jul 21, 2016

Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel Introduction In the landmark case of The Commissioner Of Income Tax-Iv...

Reevaluation of Speculative Income Additions in Income Tax Assessments

Date: Jul 15, 2016

Reevaluation of Speculative Income Additions in Income Tax Assessments Introduction The case of Chetnaben J. Shah v. Income Tax Officer adjudicated by the Gujarat High Court on July 14, 2016,...

Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax

Date: Jul 13, 2016

Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax Introduction The case of Surat Vankar Sahakari Sangh Ltd. (S) v. Asst. Commissioner...

Jurisdictional Limits of MSMED Facilitation Council vis-à-vis Arbitration Act: A Comprehensive Analysis of Principal Chief Engineer v. M/S. Manibhai And Brothers

Date: Jun 21, 2016

Jurisdictional Limits of MSMED Facilitation Council vis-à-vis Arbitration Act: A Comprehensive Analysis of Principal Chief Engineer v. M/S. Manibhai And Brothers Introduction The case of Principal...

Refund of Education Cess on Oil Cess Under OID Act: A Comprehensive Analysis of Joshi Technologies International v. Union of India

Date: Jun 17, 2016

Refund of Education Cess on Oil Cess Under OID Act: A Comprehensive Analysis of Joshi Technologies International v. Union of India Introduction The case of Joshi Technologies International v. Union...

Nirma Ltd Judgment: Defining Capital Receipts in Sales-Tax Incentives

Date: Jun 9, 2016

Nirma Ltd Judgment: Defining Capital Receipts in Sales-Tax Incentives Introduction The case of Commissioner of Income Tax-III v. Nirma Ltd adjudicated by the Gujarat High Court on June 8, 2016,...

Non-Condonation of Limitation Period in Revision Applications: Insights from JAYMINBHAI NAVINBHAI DOSHI v. STATE OF GUJARAT

Date: Apr 28, 2016

Non-Condonation of Limitation Period in Revision Applications: Insights from JAYMINBHAI NAVINBHAI DOSHI v. STATE OF GUJARAT Introduction The case of JAYMINBHAI NAVINBHAI DOSHI v. STATE OF GUJARAT was...

Temporary Status for Casual Labourers Under Telecommunications Schemes: Insights from Kalamuddin M. Ansari v. Government Of India

Date: Apr 19, 2016

Temporary Status for Casual Labourers Under Telecommunications Schemes: Insights from Kalamuddin M. Ansari v. Government Of India Introduction The case of Kalamuddin M. Ansari v. Government Of India...

Tax Treatment of Interest Under section 28 of the Land Acquisition Act, 1894: Gujarat High Court's Landmark Ruling

Date: Apr 1, 2016

Tax Treatment of Interest Under section 28 of the Land Acquisition Act, 1894: Gujarat High Court's Landmark Ruling Introduction The case of Movaliya Bhikhubhai Balabhai v. Income-Tax Officer (Ids)...

Gujarat High Court Reinforces Requirement of Incriminating Material for Additions under Section 153A

Date: Mar 15, 2016

Gujarat High Court Reinforces Requirement of Incriminating Material for Additions under Section 153A Introduction The case of Principal Commissioner of Income-Tax v. Saumya Construction P. Ltd....

Mandatory Impleading of Partnership Firm in Section 138 NIA Prosecutions Established

Date: Mar 4, 2016

Mandatory Impleading of Partnership Firm in Section 138 NIA Prosecutions Established Introduction In the landmark case of Oanali Ismailji Sadikot v. State Of Gujarat & Another, decided by the Gujarat...

Correction of Birth Records under Section 15 of the Births and Deaths Act: Insights from Krunal Prajapati v. State of Gujarat

Date: Feb 27, 2016

Correction of Birth Records under Section 15 of the Births and Deaths Act: Insights from Krunal Prajapati v. State of Gujarat Introduction The case of Krunal Prahladbhai Prajapati Petitioner(S) v....

Unreasonable Delay and the Sanctity of Registered Sale Deeds: Insights from Dudhiben Muljibhai Patel v. State Of Gujarat

Date: Feb 27, 2016

Unreasonable Delay and the Sanctity of Registered Sale Deeds: Insights from Dudhiben Muljibhai Patel v. State Of Gujarat Introduction The case of Dudhiben Muljibhai Patel & 1 Petitioner(S) v. State...

Tata Teleservices v. Union of India: Prospective Application of Income Tax Act Amendments

Date: Feb 6, 2016

Tata Teleservices v. Union of India: Prospective Application of Income Tax Act Amendments Introduction The case of Tata Teleservices Petitioner(S) v. Union Of India & 1 (S) adjudicated by the Gujarat...

Interpretation of "Public View" under SC/ST Act: Comprehensive Analysis of Dhiren Prafulbhai Shah v. State Of Gujarat

Date: Jan 29, 2016

Interpretation of "Public View" under SC/ST Act: Comprehensive Analysis of Dhiren Prafulbhai Shah v. State Of Gujarat Introduction The case of Dhiren Prafulbhai Shah v. State Of Gujarat adjudicated...

Clarification on Cenvat Credit Utilization and Input Service Distributor Registration: Gujarat High Court in Commissioner of Central Excise v. Dashion Ltd.

Date: Jan 9, 2016

Clarification on Cenvat Credit Utilization and Input Service Distributor Registration: Gujarat High Court in Commissioner of Central Excise v. Dashion Ltd. Introduction The case of Commissioner of...

Reopening of Income Tax Assessment: Insights from Olwin Tiles (India) Pvt. Ltd. v. Deputy Commissioner Of Income Tax

Date: Jan 6, 2016

Reopening of Income Tax Assessment: Insights from Olwin Tiles (India) Pvt. Ltd. v. Deputy Commissioner Of Income Tax Introduction The case of Olwin Tiles (India) Pvt. Ltd. v. Deputy Commissioner Of...

Gujarat High Court Establishes Jurisdictional Clarity in Domestic Violence Act Proceedings

Date: Nov 28, 2015

Gujarat High Court Establishes Jurisdictional Clarity in Domestic Violence Act Proceedings Introduction The case of Suo Motu v. Ushaben Kishorbhai Mistry, adjudicated by the Gujarat High Court on...